Nurmala. 2021. Analisis Efektivitas dan Kontribusi Penerimaan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Karawang. Tugas Akhir, Program Studi D3 Akuntansi Universitas Singaperbangsa Karawang. Pembimbing : (1) Kosasih. Penelitian ini bertujuan untuk mengetahui bagaimana efektivitas dan kontribusi pajak hotel dan pajak restoran terhadap pendapatan asli daerah pada tahun 2016-2020. Untuk mencapai tujuan tersebut teknik pengumpulan data penelitian yaitu observasi, wawancara dan dokumentasi. Penelitian ini menggunakan metode deskriptif dan metode kuantitatif, dan data yang digunakan dalam penelitian ini adalah data sekunder. Untuk mencapai tujuan tersebut.teknik analisis penelitian yaitu rasio efektivitas dan rasio kontribusi. Hail penelitian ini menunjukkan bahwa 1) efektivitas Pajak Hotel terdapat dalam kriteria Kurang, dan kontribusi yang diberikan Pajak Hotel dalam keadaan SangatKurang; 2) Efektivitas pajak restoran masuk dalam kriteria Sangat Efektif dan tingkat efektivitasnya dari tahun-ketahun selalu diatas 100%, sedangkan Kontribusi yang diberikan pajak restoran masih kurang dalam penerimaannya.
The Effect of Location and Facilities on Limasan Cafe Karawang CustomerSatisfaction. The problems of this study are (1) how big is the relationship between location andfacilities, (2) how big is the partial influence of location and facilities on customer satisfaction, (3)how big is the simultaneous influence of location and facilities on customer satisfaction.This research uses a descriptive, verification approach. Samples obtained were 343 respondentswho were consumers of Limasan Karawang cafes using incidental sampling techniques, dataanalysis used in this study was the validity test, reliability test, normality test, path analysis, andhypothesis testing.Based on the results of the study showed the criteria agreed on the location obtained an averageof 1319 and on the facilities obtained an average of 1272. While the Criteria agreed on customersatisfaction obtained an average of 1363. The results showed the location and facilities have astrong relationship, amounting to 0.773 . Location has a direct influence of 39.5% on customersatisfaction. As for the facility has a direct influence of 4% on customer satisfaction and bothindirect effects on customer satisfaction of 9.7%. So it can be explained that location variables aremore dominant in influencing customer satisfaction and Limasan Karawang cafes are advised topay more attention to facility variables for customer satisfaction convenience.
Several support programs have been issued by the Indonesian government to tackle the COVID-19 effects. These efforts were also geared towards overcoming the current economic problems, while sustaining public purchasing power. A typical instance includes the MSMEs tax deferral policy. Therefore, the purpose of this study is to provide a detailed information on the MSMEs tax deferral initiative by the Indonesian government during the COVID-19 pandemic. This activity was conducted online using Zoom, with the attendance of numerous business owners in Karawang regency. The form of these tax incentives encompassed income tax (PPh) Article 21 (DTP), final income tax, final PPh in certain labor-intensive sectors, exemption of income tax Article 22 on Import, reduction of income tax Article 25 installments and preliminary return of VAT (value-added tax). Based on this research, the public were well-informed on the MSMEs tax deferral provision, and were therefore encouraged to explore the inherent opportunities.
The phenomenon of fraud in the delivery of fraudulent financial statements sometimes still occurs in a company. Using the Beneish Model can detect fraudulent financial statements. This study aims to determne the percentage of companies including Manipulators, Non Manipulators, and Gray Company. The research.methodology used in this study is.quantitative. The data that researchers use are secondary data obtained from www.idx.co.id. The population used in this study are all mining companie listed on the Indonesia Stock Exchage in the period 2013-2017, with a sample of 15 companies. Data analysis using Beneish Model. The variables in this study are Days Sales.in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI) , Sales Growth Index (SGI) , and Total Accrual to Total Assets (TATA). The results showed that the percentage of manipulators companies was 6.6% in 2013, 0% in 2014, 13.3% in 2015, 6.6% in 2016, and 6.6% in 2017, non manipulators in 80% in 2013, 66.6% in 2014, 66.6% in 2015 53.3% in 2016, 46.6% in 2017, gray company 13.3% in 2013, 33.3% in 2014, 20% in 2015, 40% in 2016, 46.6% in 2017. Fenomena kecurangan dalam penyampaian laporan keuangan yang curang terkadang masih saja terjadi pada suatu perusahaan. Menggunakan Model Beneish dapat mendeteksi kecurangan laporan keuangan. Penelitian ini bertujuan untuk mengetahui persentase perusahaan yang meliputi Manipulator, Non Manipulator, dan Grey Company. Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Data yang peneliti gunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017, dengan sampel sebanyak 15 perusahaan. Analisis data menggunakan Model Beneish. Variabel dalam penelitian ini adalah Days Sales.in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), dan Total Accrual to Total Assets (TATA). Hasil penelitian menunjukkan bahwa persentase perusahaan manipulator sebesar 6,6% pada tahun 2013, 0% pada tahun 2014, 13,3% pada tahun 2015, 6,6% pada tahun 2016, dan 6,6% pada tahun 2017, nonmanipulator sebesar 80% pada tahun 2013, 66,6% pada tahun 2014, 66,6 % pada 2015 53,3% pada 2016, 46,6% pada 2017, perusahaan abu-abu 13,3% pada 2013, 33,3% pada 2014, 20% pada 2015, 40% pada 2016, 46,6% pada 2017.
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